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会计作为一项专业管理行为,其基本职能为提供会计信息,目的为满足企业内部经营管理、外部决策和国家宏观调控三个层面的需求。真实性是对会计信息的最基本要求,高质量的会计信息还需要体现及时性、全面性和相关性。高质量的会计信息依赖于规范的会计基础工作,唯有如此,会计信息使用者才能就此做出科学、合理的经济决策。此外,会计基础工作的规范与否,也对会计职业形象产生直接的影响。
Accounting as a professional management behavior, its basic function is to provide accounting information, the purpose is to meet the internal management of enterprises, external decision-making and three levels of national macro-control needs. Authenticity is the most basic requirement of accounting information, high-quality accounting information also needs to reflect the timeliness, comprehensiveness and relevance. High-quality accounting information relies on the normative basis of accounting. Only in this way can accounting information users make scientific and rational economic decisions. In addition, the norms of the basic accounting work, but also a direct impact on the professional image of accounting.